Jamarcus, a full$-$time student, earned $$2,500$ this year from a summer job. He had no other income this year and will have zero federal income tax liability this year. His employer withheld $$300$ of federal income tax from his summer pay. Is Jamarcus required to file a tax return? Should Jamarcus file a tax return?

He is not required to file an income tax return because his gross income of $$2,500$ is well below the gross income threshold for a single taxpayer $($ $$14,600$ for $2024).$ He should still file a tax return to receive a refund of the $$300$ previously withheld. $$

He should compulsorily file a tax return because his gross income of $$2,500$ is well below the gross income threshold for a single taxpayer.

He is required to file an income tax return regardless of income and should file a tax return.

He is not required to file a tax return as the refund of $$300$ previously withheld will be automatically credited to his bank account.